Much has changed over the past three years with respect to sales and use tax compliance. This webinar will review the impact the Wayfair decision has had on sales and use tax compliance, with a particular focus on businesses selling digital goods and services (SaaS, IaaS, information services, IT services, etc.). We will provide a review of recent case law, administrative rulings and enforcement initiatives in this area in New York State and elsewhere, and address how taxing authorities identify businesses to audit, as well as tips and traps in a sales tax audit.
Publication Date: June 2021
Topics Covered
- Review the impact the Wayfair decision has had on sales and use tax compliance
- Focus on businesses selling digital goods and services
- Review of recent case law, administrative rulings and enforcement initiatives
- Address how taxing authorities identify businesses to audit
- Tips and traps in a sales tax audit
Learning Objectives
- Identify the impact the Wayfair decision has had on sales and use tax compliance
- Recognize an apply recent case law, administrative rulings and enforcement initiatives
- Describe tips and traps in a sales tax audit
- Recognize state thresholds for in-state sales
- Describe an arrangement whereby a customer uses the cloud provider's cloud infrastructure and tools to build or deploy applications and content
- Identify which state does not provide an exemption to taxation of digital products delivered electronically
- Identify which state provides an exemption to taxation of SaaS
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
Instructors
Hodgson Russ LLP
Hodgson Russ has approximately 200 attorneys in offices in Albany, Buffalo, New York City, Rochester and Saratoga Springs, New York; Hackensack, New Jersey; Palm Beach, Florida, and Toronto, Canada.
We serve a wide range of clients, from multinational and privately held corporations to nonprofit organizations, governmental entities, and individuals. Our attorneys practice in every major area of law and use multidisciplinary work teams to serve the specific, often complex, needs of our clients.
Joseph N. Endres
Joe counsels clients on a wide range of state and local taxation issues and represents taxpayers in disputes with the New York State Department of Taxation and Finance as well as the New York City Department of Finance. As the Sales & Use Tax Practice Leader, Joe’s practice focuses sales and use tax issues, especially in the technology (software as a service, cloud computing, digital products, etc.) and construction industries. Joe is the primary author of our firm’s sales tax blog, All About Sales Tax. Together with other attorneys in the State and Local Tax (SALT) Practice, Joe is a contributing author to our firm's handbook, What To Expect In a New York Sales and Use Tax Audit. Written in a question and answer format, this handbook discusses the issues that arise in these types of audits. Joe also counsels clients regarding personal income tax planning and residency issues. He co-authored, with Mark S. Klein, the 2019 Guidebook to New York Taxes, a reference source of information on this topic.
He also advises clients with respect to various federal and state tax incentive-based programs such as the federal renewable energy investment and production tax credits, New York State's Start-Up NY Program, the Excelsior Program, the former Empire Zone Program, the Brownfield Tax Credit Program and the Historical Building Rehabilitation Tax Credit Program.
As the Abandoned Property Audits Practice Leader, Joe counsels clients in this area of law and has represented large corporations in complex compliance matters such as multistate abandoned property audits and voluntary disclosures.
Daniel P. Kelly
Dan is a senior associate in Hodgson Russ’s Tax Practice. Licensed in both New York and Florida, Dan focuses on state and local tax matters, and regularly advises individuals and businesses on different aspects of New York State and New York City personal income tax, sales and use tax, corporate franchise tax, and several other lesser-known taxes. While focused on tax matters, Dan often counsels clients on a wide variety of legal matters, teaming up with his colleagues in different disciplines to deliver creative, pragmatic, and efficient solutions.
Dan’s clients frequently rely on his guidance for: tax planning for significant liquidity events; changing or establishing state and local tax residency; income, franchise and sales tax substantial nexus issues; complex business income and earnings allocation issues; and related matters. He has extensive experience representing taxpayers in audits conducted by several tax jurisdictions, and also represents taxpayers at various levels of tax controversy dispute resolution and appeal.
Dan enjoys the opportunity to share his views on current state and local tax topics and legislative developments through speeches and in articles published in a variety of state and local tax publications.
Katherine Piazza
Katherine is a member of the firm's State and Local Tax Practice where she focuses on state and local tax litigation and planning. She represents clients in a wide range of multistate tax issues, from planning and compliance to audit and litigation. Katherine also advises on issues concerning income, gross receipts, sales and use, and franchise taxes. In addition, she works with clients on tax planning, residency planning and other administrative law matters.
Prior to joining the firm, Katherine was a state and local tax associate in an international law firm where she represented multinational and domestic corporations, limited liability companies, partnerships, and individuals in a variety of multistate tax issues. She also worked in an accounting firm's state and local tax practice where she advised clients on a variety of state and local tax issues.